Court : Kolkata
..... & ors. vs. state of bihar & ors. reported in (1983) 4 scc 45 court held that for judging the validity of section 5(3) of the bihar finance act, 1981 (which levied a surcharge to be paid by a dealer) the court has to determine whether in pith and substance the law is relatable to entry 54 list ..... incorporated in article 30(1-a) as well as in the second proviso to article 31-a(1) for achieving specific objectives. the constitution (forty-fourth amendment) act, 1978 while omitting article 31 brought in a substantive provision clause (1-a) to article 30. resultantly, though no individual or even educational institution belonging to majority community ..... is not illusory. thereby they are not void. we further hold that after the constitution forty-fourth amendment act has come into force, the right to property in articles 19(1)(f) and 31 had its obliteration from chapter iii, fundamental rights. its abridgement and curtailment does not retrieve its lost position, nor gets restituted with renewed .....
Tag this Judgment!Court : Kolkata
..... ors. vs. state of bihar and ors. reported in (1983) 4 scc 45 court held that for judging the validity of section 5(3) of the bihar finance act, 1981 (which levied a surcharge to be paid by a dealer) the court has to determine whether in pith and substance the law is relatable to entry 54 ..... incorporated in article 30(1-a) as well as in the second proviso to article 31-a(1) for achieving specific objectives. the constitution (forty-fourth amendment) act, 1978 while omitting article 31 brought in a substantive provision clause (1-a) to article 30. resultantly, though no individual or even educational institution belonging to majority community shall ..... is not illusory. thereby they are not void. we further hold that after the constitution forty-fourth amendment act has come into force, the right to property in articles 19(1)(f) and 31 had its obliteration from chapter iii, fundamental rights. its abridgement and curtailment does not retrieve its lost position, nor gets restituted with renewed .....
Tag this Judgment!Court : Kolkata
..... the order of the appropriate authority passed on 14th august, 2001 was not challenged before the learned trial judge not any argument was advanced. applicability of chapter xxc of this act in this case was neither taken not was argued at the time of hearing before the learned trial judge. as this point was already decided by learned ..... out of rs.18 lakh from the said intending purchaser. on 1st october, 1986 sections 269uo was inserted by way of amendment under chapter xxc income tax act, 1961 (hereinafter referred to as the said act) with prospective effect. on 15th october, 1986 the statements in form 37-i was filed with the appropriate authority by the parties in ..... . it is pertinent to mention here that the parties did not file form 37ee under chapter xxa of the income tax act. form 37-i was filed jointly by both the parties viz., the transferor & the transferee, m/s.karnani finance enterprises limited, the purchaser, has clearly confirmed again by his letter dated 22nd june 2001 in cours. .....
Tag this Judgment!Court : Kolkata
..... doctrine of restitution is attracted, the interest is often as normal relief given in restitution. such interest is not controlled by the provisions of the interest act of 1839 or 1978. all the submissions advanced by mr.bharadwaj have, thus, been disposed of. we are of the opinion that the learned trial court passed a just ..... refunded under subsection (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the finance bill, 1995 receives the assent of the president, is not refunded within three months from such date, there shall be paid to the applicant interest under this ..... deductions, exemptions or depreciation of the value of the capital assets from taxable income. therefore, buildings which have not been specifically defined to include road in the act must be taken in the legal sense. mr.chowdhury, learned advocate appearing for the writ petitioner/respondent, disputed the submissions advanced by mr.bharadwaj. he contended that .....
Tag this Judgment!Court : Kolkata
..... a) and (d) of the written statement?. (b) did the original defendant no.9 continue in possession of the premises in part performance of the contract dated 21st september, 1978 and act in furtherance of the same as alleged in paragraphs 6(f) and (g) of the written statement?. (c) had the original defendant no.9 and after him, have his ..... years and a belated application for extension of time to incorporate amendments was also dismissed. the specific performance suit no.531 of 1981 was also dismissed under the provisions of chapter x rule 35 of the high court rules original side after the same appeared in special list. the od-9 and others preferred two appeals, one from the refusal ..... mr. das has referred to paragraph 17 of exbt. ii . being the affidavit in opposition affirmed on 6 august 1996 by shivnath saraf, od-9 filed in kabari s chapter 13a application for summary judgment in this present suit. where od-9 says that: para 17. i state that by a notice dated 15th december , 1952 the lease in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... . commissioner (appeals), but he had not given any finding on this aspect. it is the contention that according to sub-clause (zr) of clause 105 of section 65 of chapter v of the finance act, 1994 (as amended), in relation to cargo handling service, reads as follows:- taxable service? means any service provided or to be provided to any person by a cargo .....
Tag this Judgment!Court : Kolkata
..... sum of rs.88,666/- under s & he cess under proviso to section 73 (1) of chapter v of the finance act, 1994, interest at the rate applicable under section 75 of the said chapter as well as the penalty under section 76, 77 & 78 of the said chapter. the facts narrated in the said show-cause notice are that the petitioner is providing taxable ..... order passed by the cestat by which an application for stay by way of waiver/dispensation of the pre-deposit condition is disposed of. section 35f of the central excise act requires the deposit of the duty demanded or the penalty levied as pre-condition to file an appeal. however, provisos inserted therein vested the discretionary power on the commissioner (appeals .....
Tag this Judgment!Court : Kolkata
..... advocate appearing in support of the appeal, submitted that clause 84 of the finance bill, 2008, as introduced on 29th february, 2008, referred to chapter 25 of the central excise tariff act. he contended that the declaration made under the provisions of provisional collection of taxes act, 1931 with reference to clause 84 of the bill, as introduced, would automatically ..... no declaration under pcta was made with regard to enhancement of duty on cement to rs.900/- pmt, which was moved by way of amendment to finance bill, 2008 by the finance minister on 29.04.2008. therefore, the effective date of the enhancement in the present case would be the date of enactment i.e.10.05. ..... expiry of the day on which the bill containing it is introduced. (2) a declared provision shall cease to have the force of law under the provisions of this act (a) when it comes into operation as an enactment, with or without amendment, or (b) when the central government, in pursuance of a motion passed by parliament .....
Tag this Judgment!Court : Kolkata
..... follows:[110. preparation of valuation and assessment list. (1) the general valuation of holding under this chapter shall be made, unless otherwise directed by the state government, under the west bengal valuation board act, 1978 (west ben. act lvii of 1978).and the preparation of valuation list, amount of property tax determined under section 96 on the basis ..... 16 thereof, are not applicable. since list i entry 31 and list ii entry 49 are specific, distinct and separate entries and as the 1980 act, 1978 act and 1993 act provide that the basis of the valuation for the purpose of levying a tax is on the annual letting out value and not on the activity or ..... rent. thereafter, during october, 2009 the west bengal valuation board ( board for short) in accordance with the provisions contained in west bengal valuation board act, 1978 (for short the 1978 act ) revised the valuation of the property of the petitioner no.3 from third quarter 2009-2010 as evident from page 22 of the affidavit in reply. .....
Tag this Judgment!Court : Kolkata
..... security printing inks is not registered in india and the same, therefore, prima facie will not be covered under section 65 (105) (zzr) of chapter v of the finance act, 1994. as such, prima facie, service tax liability will not be attracted to the transfer of the said technical know-how by the swiss company ..... also to stipulate condition as required to safeguard the interest of revenue. (14) i have considered the rival contentions of the parties. (15) under chapter v of the finance act, 1994, taxable service means service provided or to be provided to any person by the holder of intellectual property right, in relation to intellectual property ..... cestat. (7) the petitioner has drawn this court s attention to various provisions of chapter v of the finance act, 1994 and chapter va of the finance act, 2003 which deal with service tax. the relevant clauses are set out hereinbelow: s. 65. in this chapter, unless the context otherwise requires,- (55a) intellectual property right means any right to .....
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